What GRAJ does about each rule in Australia, topic by topic. Open "Every topic, in detail" for each rule and its note. GRAJ computes, records and shows; it files nothing with any authority, and none of this is legal or tax advice.
GST 10% by destination, and by category on the order (GST-free food, Schedule 1 foods and most beverages taxable).
No local or regional rate is written for this country.
Food GST-free (s 38-2) except on-premises and hot food, the Schedule 1 foods (confectionery, savory snacks, ice cream, prepared meals, bakery and biscuit goods) and every beverage not in Schedule 2. Juice: a category of its own for 90% or more (non-carbonated) is GST-free (Sch. 2 cl. 1 item 12, BUILD-STATE 03z — #120); under 90% is 10%. Storing the new category on a product needs migration 2858; a sparkling all-juice drink (item 11) has no category and is charged 10%, said.
No registration threshold is written for this country.
Who must collect on a platform sale in this country has not been assessed.
A generic duty estimate by HS chapter; this country's own tariff is not read.
On CROSS-BORDER: goods of AUD 1,000 or less to a consumer carry GST charged by the seller at the sale (Division 84-C, to confirm); the border relief figure is not held by lib/customs-tariff.ts.
The customs declaration names the importer of record and the Incoterm; this country's own importer number is not asked.
The generic customs packet (commercial invoice, packing list, certificate of origin) with the Incoterm; this country's own forms are not produced.
A "Tax invoice" from a GST-registered seller: the seller's identity and ABN (the modulus-89 check, as it is typed), the date, each item with its rate (the extent each sale is taxable), the GST; from AUD 1,000 the buyer's identity or ABN; a foreign-currency invoice is told the GST must be in AUD. A seller not registered is said not to issue a tax invoice. The ABN is not looked up on the ABR.
No business-to-business mandate (proposals of 2020-21 not enacted); Commonwealth entities receive Peppol e-invoices since 2022 — said beside the e-invoice download (read through a search of ato.gov.au; the Peppol A-NZ format is not produced).
No payer return is written for this country.
Whether this country asks a platform to report its sellers has not been assessed.
No worker-classification test is modeled for this country.
No freelancer-payment law is written for this country.
No statutory late-payment interest; on the late-payment panel and CROSS-BORDER: Payment Times Reporting (AUD 100 million revenue, six-monthly — read through a search of paymenttimes.gov.au), unfair terms with small businesses, court interest (to confirm), and agreed interest worked out from the rate the seller types.
On CROSS-BORDER into Australia: the button/coin battery standards (from 22 June 2022), the under-3s toy standard and the 2-day serious-injury report (ACL s 131, to confirm); the consumer guarantees. No document checklist per product.
On CROSS-BORDER into Australia: the FSANZ Food Standards Code label (Std 1.2.1, the nutrition panel 1.2.8, allergens in the PEAL format of Std 1.2.3 from 25 February 2024, old labels until 25 February 2026 — read on foodstandards.gov.au), the Country of Origin Food Labelling Information Standard 2016 and the Imported Food Inspection Scheme (to confirm). No document checklist per product.
Juice of 90% or more GST-free by its own category (charged, 2858 to store it); juice is a priority food for country-of-origin labels; the Code's fruit juice standard 2.6.1 is said (to confirm). No container-deposit or levy figure here beyond what lib/beverage-deposits.ts holds.
On CROSS-BORDER into Australia: customs duty at the excise-equivalent rate and the 29% wine equalisation tax — said, rates to confirm, nothing computed.
On CROSS-BORDER into Australia: AICIS registration for the importer and ingredient labeling (to confirm).
On CROSS-BORDER into Australia: a supplement presented for a health purpose is a TGA listed medicine on the ARTG (to confirm).
On CROSS-BORDER into Australia: the mandatory care-labeling information standard (to confirm).
On CROSS-BORDER into Australia: the toys for children up to 36 months standard and the button/coin battery standards (from 22 June 2022).
On CROSS-BORDER into Australia: the RCM and EESS registration (to confirm).
No furniture rule is written for this country.
No chemical restriction is written for this country.
No pet food rule is written for this country.
No machinery rule is written for this country.
On CROSS-BORDER into Australia: medical devices on the ARTG through an Australian sponsor (to confirm).
The position on tobacco, vape, hemp and cannabis is a decision.
Country of origin food labels (Information Standard 2016, from 1 July 2018: imported priority food in a defined box — read through a search of accc.gov.au); origin on other goods and "Made in Australia" claims are not written.
Sanctions and embargoed-region screening apply everywhere; this country's own licenses are not written.
No packaging producer-responsibility or deposit scheme is written for this country.
/privacy/where-you-live: the 13 APPs followed for everyone in Australia whatever the AUD 3 million exemption, APP 8 for the US providers (to confirm), and the OAIC (oaic.gov.au, read).
On CROSS-BORDER into Australia: the consumer guarantees no seller can exclude (a business buyer under AUD 100,000 included, from 1 July 2021) and unfair terms with small businesses (penalties since 9 November 2023) — read through a search of accc.gov.au. The consumer checkout does not yet show the guarantees.
A carrier authority can be held under "other" and checked by a person; the hazmat-by-air rule applies everywhere.
Bonded-warehouse papers and storage requests; this country's warehouse rules are not written.
On CAMPAIGNS and CREATORS: ACL s 18 misleading conduct and s 29 false representations (the ACCC's influencer guidance not read — accc.gov.au answers 403).
The Spam Act 2003 — consent, the sender named, an unsubscribe working 30 days and honored within 5 business days (ACMA fact sheet, May 2024, read through a search) — met by GRAJ's consent rule, which applies wherever no looser rule is written; said on CAMPAIGNS.
On OPPORTUNITIES and FINANCING: the Personal Property Securities Register (an inventory PMSI registered before possession — read through a search of ppsr.gov.au), the NCCP for credit to individuals, and unfair terms with small businesses; whether GRAJ funding needs an Australian license is #112.
Payouts outside Stripe's cross-border countries are a decision; KYC requirements fall to the general list.
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